Santos president Luiz Ribeiro revealed on Wednesday that the French side were one fo the clubs who are interested in signing the highly-rated forward.
PSG have already spent over €82million this summer.
“It is getting harder and harder to sign Brazilian players,” Leonardo told Terra. “They have high salaries and, to convince a club to sell, you have to make huge sacrifices.
“Neymar has a high salary and his club do not want to sell him before the Club World Cup. But we are not interested.”